THE IMPACT OF CASH DIVIDENDS AND FIRM FACTORS ON EARNINGS MANAGEMENT – EMPIRICAL EVIDENCE FROM BAHRAIN - Egyptian Knowledge Bank

127803

THE IMPACT OF CASH DIVIDENDS AND FIRM FACTORS ON EARNINGS MANAGEMENT – EMPIRICAL EVIDENCE FROM BAHRAIN

Article

Last updated: 25 Dec 2024

Subjects

Abstract

The main aim of this study is to investigate the impact of cash dividends and firm factors on earnings management. The Ordinary Least Square (OLS) regression analysis is utilized to examine the impact of both cash dividends and firm factors, as independent variables, on earning management, the dependent variable, measured by Jones Model with a cross sectional approach using 27 firms listed in the Bahrain Bourse (BHB) for a period of 10 years starting from 2004 to 2013. Results of the study indicate that cash dividends have no clear impact on earnings management. However, a number of firm factors namely firm ownership structure; firm size; firm financial leverage; firm performance and quality of audit firm have statistically significant impact on earnings management.

DOI

10.21608/abj.2016.127803

Authors

View Authors

First Name

Abdel Mohsen Muhammad

Last Name

Desouki

MiddleName

Affiliation

Bahrain University

Email

City

Orcid

Volume

Article Issue

Related Issue

19009

Issue Date

2016-12-01

Receive Date

2015-12-06

Publish Date

2016-12-01

Page Start

Page End

Print ISSN

2682-3446

Online ISSN

2682-4817

Article File

ABJ_Volume 3_Issue 2_Pages 1-26.pdf

PDF . 1.1MB

Link

https://abj.journals.ekb.eg/article_127803.html

Detail API

https://abj.journals.ekb.eg/service?article_code=127803

Order

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle